标题：The Effect of Audit Quality Adjustment on the Relationship between Earnings Management and Return on Equity in Listed Companies in Tehran Stock Exchange
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：In developed economies, the audit process is very important measure of capital and political stability. This is despite the fact that in developing countries likes Iran. The audited financial statements of the most important tools for ensuring the transparency of financial information, which is to increase the predictive power of accounting information, such as financial ratios earnings per share is.Therefore, the quality of accounting information quality increases and future returns of the grounding of the information obtained will be closer to reality. The measures related to earnings management may lead to the disclosure of financial information to be false, because it is not provided in accordance with the actual conditions. Audit process as a moderator variable reduction measures related to earnings management. This paper examines the relationship between audit quality and earnings management among firms listed in Tehran Stock Exchange paid.And towards that goal, all of the companies listed in Tehran Stock Exchange in the financial statements (balance sheet, profit and loss account) and provide the required information for the years 2010 to 2014 were studied. In total, 70 companies were selected from different industries. To test the hypothesis of multivariate regression analysis (stepwise) was used for significance using the t and F statistics were performed, as well as camera-Watson test for autocorrelation test model is used. The results suggest that, between stock returns are positive and significant relationship with audit quality management benefit.
其他摘要：In developed economies, the audit process is very important measure of capital and political stability. This is despite the fact that in developing countries likes Iran. The audited financial statements of the most important tools for ensuring the transparency of financial information, which is to increase the predictive power of accounting information, such as financial ratios earnings per share is.Therefore, the quality of accounting information quality increases and future returns of the grounding of the information obtained will be closer to reality. The measures related to earnings management may lead to the disclosure of financial information to be false, because it is not provided in accordance with the actual conditions. Audit process as a moderator variable reduction measures related to earnings management. This paper examines the relationship between audit quality and earnings management among firms listed in Tehran Stock Exchange paid.And towards that goal, all of the companies listed in Tehran Stock Exchange in the financial statements (balance sheet, profit and loss account) and provide the required information for the years 2010 to 2014 were studied. In total, 70 companies were selected from different industries. To test the hypothesis of multivariate regression analysis (stepwise) was used for significance using the t and F statistics were performed, as well as camera-Watson test for autocorrelation test model is used. The results suggest that, between stock returns are positive and significant relationship with audit quality management benefit. Keywords: audit quality, return on equity, earnings management
关键词：audit quality; return on equity; earnings management
